> ## Documentation Index
> Fetch the complete documentation index at: https://enterprise-docs.bglobale.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Overview

This guide is designed for merchants using their own carrier accounts and integration to ship Global-e orders. It provides the essential guidelines for creating the necessary clearance documents, including shipping labels and commercial invoices.

## Key Roles and Responsibilities

The following roles and responsibilities apply:

| Role                                | Party                                                           |
| ----------------------------------- | --------------------------------------------------------------- |
| Merchant of Record (MoR)            | Global-e                                                        |
| Exporter of Record (EOR)            | Merchant                                                        |
| Shipper of Record (SOR)             | Merchant or 3PL                                                 |
| Importer of Record (IOR)            | Customer (except Switzerland, where IOR = Global-e Switzerland) |
| Importer of Record (IOR) on Returns | Global-e / Merchant                                             |

## Merchant of Record – Global-e

Global-e acts as the Merchant of Record (seller) for all orders processed through Global-e. In certain destinations, Global-e is responsible for remitting taxes to local authorities.

The system generating export documents must ensure that Global-e specific information is accurately transferred to carriers during shipment booking and correctly reflected on customs documents.

## Exporter of Record and Shipper of Record – Merchant / Third Party Logistics

The merchant or 3PL acts as the Exporter of Record and Shipper of Record for outbound shipments.

## Importer of Record – Customer

The customer is the Importer of Record, except in Switzerland, where the Importer of Record is Global-e Switzerland.

## Importer of Record on Returns – Merchant / Third Party Logistics

The merchant or Third-Party Logistics acts as the Importer of Record on returns and is responsible for managing the return of goods to their country of origin. This includes:

* Clearing the goods through customs and ensuring compliance with import regulations.
* Applying Returned Goods Relief to qualify for duty exemption where applicable.